A permanent establishment of a non-resident in the Kingdom, unless otherwise stated in this Article, shall consist of a permanent place in which the non-resident practices his business activity, in full or in part, including any business carried out through an agent.

The following shall be considered permanent establishments:

1. Construction sites, assembly facilities, and the exercise of supervisory activities connected therewith.

2. Installations, sites used for surveying natural resources, drilling equipment, ships used for surveying natural resources, and the exercise of supervisory activities connected therewith.

3. A fixed base from which a non-resident natural person carries out business.

4. The branch of a non-resident company licensed to carry out business in the Kingdom.

A place shall not be considered the permanent establishment of a non-resident in the Kingdom if used in the Kingdom only for the following purposes:

1. Storing, displaying, or delivering goods or products belonging to the non-resident.

2. Keeping a stock of goods or products belonging to the non-resident for the purpose of processing by another person.

3. Purchasing goods or products for the sole purpose of collecting information for the non-resident.

4. Carrying out other activities of a preparatory or auxiliary nature to the benefit of the non-resident.

5. Drafting contracts for signature in connection with loans, delivery of goods or technical services.

6. Performing any group of the activities stated in subparagraphs (1) to (5) of this paragraph.

A non-resident partner in a resident partnership shall be considered an owner of a permanent establishment in the Kingdom, in the form of an interest in the partnership.